Disclosure of Tax Information - Tax Compliance Activity and Binding Data Use Agreements

This bill modifies Maryland tax laws to allow the Comptroller to share specific tax information with designated tax compliance organizations and certain governmental entities to help enforce tax laws. Under the new rules, the Comptroller must require recipients of this data to sign binding agreements that limit how the information can be used and mandate supervision of the recipient. The legislation also establishes strict confidentiality requirements, prohibiting officers and employees of these organizations from sharing the data except under specific, limited circumstances. By redefining "tax information" and creating these oversight mechanisms, the bill aims to facilitate better cooperation in tax administration while maintaining data privacy protections.